PwC常用缩写词汇&常用快捷键

Copyright@RonnieGu略缩语全称中文404Sarbanes-OxleyRule404萨班斯法案404条A&CAcceptance&ContiniousA.D.AccumulatedDepreciation累计折旧ABASAssurance&BusinessAdvisoryServicesACMAuditComfortMatrixAFCAdvanceFromCustomers预收账款APAccountsPayable应付账款ARAccountsReceivable应收账款ARAnalyticalReview分析性复核ARMABASRiskManagementAS3AuditingStandardNo.3PCAOB制定的审计准则第三条ASBEAccountingStandardforBusinessEnterprises企业会计准则AssoAssociatedcompany联营公司B/DprovisionBadDebtprovision坏账准备BAFBusinessAnalysisFrameworkBOCBankOfChina中国银行BOCOMBankOfCommunication交通银行BODBoardofDirectors董事会BOMBillofMaterial物料清单BUBusinessUnitCAATsComputer-AssistedAuditTechniquesCAFCurrentAuditFileCAKECummulatedAuditKnowledgeandExperienceCIPConstuctionInProgress在建工程CMCriticalMatterCNCoachingNotesCOGSCostOfGrossSales主营业务成本ConsolConsolidation合并报表COSOCommitteeofSponsoringOrganizationsCPACertifiedPublicAccountant注册会计师CTCentral/CorporateteamCUADCumulativeUnadjustedAuditDifferencesDADeferAssets递延资产/长期待摊费用DTDeferTax递延税款ERPEnterpriseResourcePlanningFAFixedAssets固定资产FEFinancialExpense财务费用FGFinishedGoods产成品FIFOFirstIn,FirstOut先进先出法FSFinancialStatements财务报表G&AexpenseGernal&Administativeexpense管理费用GAAPGeneralAcceptedAccoutingPrinciples公认会计准则GAASGeneralAcceptedAuditingStandards公认审计准则GCCGernalComputerControlGCMGGlobalCapitalMarketsGroupGPGrossProfit毛利GPMGrossProfitMargin毛利率GRMSGlobalRiskManagementSolutions全球风险管理部HKFRSHongKongFinanceReportingStandards香港财务会计准则IAIntangbileAssets无形资产IASInternationalAccountingStandardsICMInternalControlMemorandom内部控制建议ICRGInternationalConsultationandReviewGroupIFACInternationalFederationofAccountants国际会计师联合会IFRSInternationalFinanceReportingStandards国际财务会计准则IntercoIntercompany关联方IPOInitialPublicOffering首次公开发行股票ISAInternationalStandardsonAuditings国际审计准则ISQCInternationalStandardsonQualityControl国际质量控制准则ITGCInformationTechnologyGeneralControlsJVJointVenture合资企业LIFOLastIn,FirstOut后进先出法LNLotusNotesLOELetterOfEngagement审计业务约定书LORLetterOfRepresentation管理当局声明书LURLandUseRights土地使用权MLPManagementLetterPointsMNCsMulti-NationalCorporations跨国企业MOEMemorandomofExaminationMOHManufacturingOverhand制造费用NBVNetBookValue净值NPNotesPayable应付票据NRNotesReceivable应收票据NRVNetRealizedValue可变现净值OPOtherPayable其他应付款OROtherReceivable其他应收款PAFPermanentAuditFilePARPreliminaryAnalyticalReviewPBOCPeoplesBankofChina中国人民银行PCAOBPublicCompanyAccountingOversightBoard(美国)公众公司会计监督委员会POEPre-operatingExpenses开办费PPEProperty,PlantandEquipment固定资产PPVPurchasePriceVariance材料成本差异PSCENTPurpose,Source,Conclusion,Extent,Nature,TimingQRQualityReviewR/ERetainedEarning未分配利润RMRawMaterial原材料RMRiskManagementRPRelatedParty关联方RPReportingPackageRPTRelatedPartyTransaction关联方交易SAAMSummaryAuditApproachMatrixSADSuggestedAdjustedDifference审计调整事项汇总SECSecuritiesandExchangeCommission(美国)证券交易委员会SNAIShanghaiNationalAccountingInstitute上海国家会计学院SOCSummaryofComfortSOEStateOwnedEnterprise国有企业SPASystemsandProcessAssuranceSSCSharedServiceCentreSubSubsidiarycompany子公司SUDSuggestedUnadjustedDifference审计未调整事项TBTrialBalance试算平衡表/科目余额表TMTemplateManagerTSTransactionServicesTSTTechnicalSupportTeamTTToptrial审计调整汇总表WIPWorkInProgress在产品WOFEWhollyOwnedForeignEnterprise外资独资企业WPWorkingPaper工作底稿注释要求对effectivenessofinternalcontrol发表opinion等Assurance部门的前身AuditGuide经常reference到的某database主要是对Auditdocumentation的要求一种目前PwC广泛采用的internalcontrolframework,以发表者的名字命名ITGC的前身负责Cross-BoardOffering的consultation的部门SPA部门的前身常用办公软件公司对documentation的要求按照AuditGuide索引提供template的一个database,非常有用PwCadvisory一部门PwC一部门,主要负责回答auditteam对PRCGAAPtechnical方面的问题Copyright@SunLulu+表示同时按-表示依次按快捷键功能ExcelWordLotusNotesAlt+Tab在打开的两个文档中切换，如按住Alt不断按Tab则可实现在多个打开的文档中切换Ctrl+Tab在打开的两个LotusNotes文档中切换，如按住Ctrl不断按Tab则可实现在多个打开的LotusNotes文档中切换YCtrl+A全选YYYCtrl+C复制YYYCtrl+V粘贴YYYCtrl+X剪切YYYCtrl+B粗体YYYCtrl+I斜体YYYCtrl+U下划线YYYCtrl+F查找替换YYYCtrl+Z撤销YYCtrl+G定位YYCtrl+J分散对齐，用于修改报告YCtrl+PgUp/PgDn在工作表或页之间上下切换YYCtrl+1单元格格式YShift+F2插入批注YShift+F3编辑公式YF2编辑单元格YF4固定单元格，或重复上一操作YAlt+E-S-V粘贴数值YAlt+E-S-F粘贴公式YAlt+D-F-F自动筛选YAlt+D-F-S全部显示，适用于筛选后YAlt+D-S排序YAlt+W-S拆分工作表，重复为取消拆分YAlt+W-F冻结窗格，重复为取消冻结YAlt+E-N-NAnchorLinkYAlt+E-N-DDocLinkYAlt+E-S-RPasteRichTextYAlt+T-C-R/B/K文本为红/蓝/黑色YAlt+I-R表格插入行YAlt+I-C表格插入列YCtrl+K编辑文本格式YShift++ExpandallstepsinaDBYShift+-CollapseallstepsinaDBYCommonY